<![CDATA[General Background: Village financial management requires accountability, transparency, and internal control to ensure responsible management of public funds. Specific Background: The Klurak Village Government in Candi District, Sidoarjo Regency manages Village Fund Allocation within the village financial management process. Knowledge Gap: Previous research has examined accountability and transparency in village financial management, while this study develops the discussion by incorporating internal control into the analysis of Village Fund Allocation management. Aims: This study analyzes the implementation of accountability, transparency, and internal control in the management of Village Fund Allocation at the Klurak Village Government. Results: Using a qualitative approach, data were collected through interviews, observations, and documentation involving six informants consisting of village officials, a community representative, and an academic. Data were analyzed through data reduction, data presentation, conclusion drawing, and source triangulation. The findings accountability is implemented through planning, implementation, administration, reporting, and accountability stages. . Novelty: The study integrates accountability, transparency, and internal control within the analysis of Village Fund Allocation management in Klurak Village. Implications: The findings support continued improvement of financial administration, timely accountability reporting, and optimization of the official village website to broaden public access to financial information. Key Findings Highlights All financial management stages follow the applicable administrative procedures. Budget information is disclosed through BPD involvement, information boards, and social media. The inactive village website limits wider public access to financial information. Keywords : Village Fund Allocation, Accountability, Transparency, Internal Control, Public Financial Management]]>
